Paul Newman KC looks at a hitherto unreported 2010 judgment in the IMG case on how to calculate final salary underpins. To read the...

In Trachtenberg v The Commissioners for HMRC [2024] UKFTT 376 (TC), the FTT (Tax) has upheld the imposition by HMRC of an unauthorised...

Paul Newman KC discusses Options UK Personal Pensions LLP v Financial Services Ombudsman Ltd, in which the Court of Appeal dismissed a...

The Court of Appeal in Options UK Personal Pensions LLP v Financial Services Ombudsman Ltd [2024] EWCA Civ 541 has dismissed a judicial...

Edward Sawyer of Wilberforce Chambers discusses the Court of Appeal’s decision in BMA v HM Treasury, which upheld the validity of...

In the latest episode of Talking Pensions (recorded in March 2024), Paul talks to Steve Delo, Chairman of PAN Trustees. They discuss the...

In a complaint involving the Avis UK Pension Plan, the Ombudsman considered the retrospective amendment in November 1992 of the Plan’s...

The UT has dismissed an appeal by taxpayer employers, who had made contractual arrangements relating to unfunded unapproved pension...

Ram Lakshman of Wilberforce Chambers considers the important Pensions Ombudsman determination relating to the BIC UK Pension Scheme,...